Preliminary statements about the role of FTAs and the importance of understanding the potential consequences of adopting tax measures deemed expropriatory or unfair and inequitable. Overview of CAFTA-DR¿s Framework on Indirect Expropriation. Introduces the concepts of investment, the obligation not to expropriate, and dispute resolution alternatives available. Tax Measures Equating to Indirect Expropriation. Discusses the role of international law in the interpretation and application of treaty rules, particularly the obligations not to expropriate and to afford the investor fair and equitable treatment, approaching them from the perspective of domestic tax measures. Domestic Tax Disputes Rising to the Level of Investment Arbitration Disputes. Through a comparative analysis of a recent case it elaborates on the investor¿s room to characterize a domestic tax dispute as an investment dispute seeking relief under treaty provisions from an international arbitration panel.